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2023 (11) TMI 158 - CESTAT ALLAHABADLevy of Excise Duty - insurance amount recovered by the appellant from their customers by enhancing the assessable value of the cleared goods by the amount collected as insurance over and above the amount actually paid towards insurance - HELD THAT:- The issue is no longer res-integra and stands settled by the decision of this Tribunal in series of decisions in appellant’s own case and further the issue is also squarely covered by the decision of Hon’ble Supreme Court in the case of BARODA ELECTRIC METERS LTD. VERSUS COLLECTOR OF CENTRAL EXCISE [1997 (7) TMI 126 - SC ORDER], wherein following has been held that The Tribunal accepted the position that equalised freight was charged by the appellant from everyone, but proceeded to say that even though freight cannot be a part of the assessable value that wherever freight actually paid was less than the amount collected by way of freight and transportation charges the difference was appropriated by the appellant and, therefore, the same would be a part of the assessable value. There are no reason to differ - appeal allowed.
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